Tax Deductions for Flight Crew
Pilots and cabin crew have some of the most specific deductions in Australia — from overnight travel allowances to uniform dry cleaning and sunglasses. Make sure you're claiming everything you're entitled to.
This guide covers 36 deduction categories with 244+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
💰 Real-World Example
Kate: Kate is a domestic cabin crew member. She claimed overnight meal allowances ($40/night × 80 nights = $3,200), uniform dry cleaning ($350), aviation sunglasses ($280), and luggage replacement ($250).
Result: ~$1,350 back on a $70k salary
Illustrative example only. Your situation may differ.
Deduction Categories
36
Specific Items
244
Income Types
0
Work-Related Deductions (36)
Amounts you do and don't include
- salary and wages, including cash or bonus payments
- compensation and insurance payments – for example, payments made under an income protection insurance policy to replace salary and wages.
- You must include all the income you receive during the income year as a flight crew, flight attendant and airline employee in your tax return, this includes:
- Don't include as income any reimbursements you receive.
Allowances
- to help you pay for a work expense – for example, meal allowance when you travel for work
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example, flying allowance
- as an amount for having special duties, skills or qualifications – for example, first aid qualifications.
Allowances not on your income statement or payment summary
- don't include it as income in your tax return
- can't claim any deductions for the work expenses the allowance covers.
- include the allowance as income in your tax return
- include a claim for the work expenses you incur in your tax return
- must have records of your expenses.
Allowances and claiming a deduction
- The following table sets out allowances you may receive and when you can claim a deduction.
- Example of allowance type
- Deduction (Yes or No)
- Compensation for an aspect of your work that is unpleasant, special or dangerous or for industry peculiarities
- Foreign language allowance
- These allowances don't help you pay for deductible work-related expenses
- An amount for certain expenses
- Meal allowance when you travel for work
- If you incur deductible expenses
- An amount for special skills
- A first aid certificate
- Marie is an employee flight attendant. Marie's employer has appointed her an in-flight trainer. This role requires her to provide in-flight training to trainee cabin crew members.
- Marie's employer pays her a training allowance for each week she performs this role. At the end of the income year, Marie's employer shows the total amount of the training allowance on her income statement.
- Marie must include the training allowance as income in her tax return.
- Marie can't claim a deduction because she doesn't incur any expenses. The allowance compensates her for taking on an additional role. It is not to help pay for any work-related expenses Marie might incur.
- Ben is a flight attendant on international flights. When Ben is rostered on to a shift that requires him to take his major rest break away from home, his employer pays him an allowance for meals. Ben uses the allowance to buy meals during the period he is travelling away from home for work. At the end of the income year, Ben's employer shows the meal allowance on his income statement.
- Ben must include the allowance as income in his tax return.
- Ben can claim a deduction for the cost of the meals he buys while he is travelling for work.
Reimbursements
- you don't include the reimbursement as income in your tax return
- can't claim a deduction for the expenses.
- Deductions for work expenses
- Record keeping for work expenses
Car expenses
- live a long way from your usual or regular workplace
- have to work outside normal business hours (for example, weekend or early morning shifts).
- the tools or equipment are essential to perform your employment duties
- the tools or equipment are bulky, meaning that   because of the size and weight, they are awkward to transport
- they can only be transported conveniently using a motor vehicle
- there is no secure storage for such items at the workplace.
- directly between separate jobs on the same day (provided neither of the workplaces is your home) – for example, travelling from the airport to your second job as a yoga instructor
- to and from an alternative workplace for the same employer on the same day – for example, travelling from a customer service seminar at head office to the airport to commence your shift.
- from home directly to an alternative workplace – for example, travelling from home to a training centre to attend a work-related training course.
- own the car
- lease the car (directly from the finance company)
- hire the car under a purchase agreement (with the car dealership or a finance company).
- vehicle with a carrying capacity of one tonne or more (such as a ute)
- vehicle that can transport 9 passengers or more (such as a minibus).
Example: travel between home and regular place of work
- Jenny works for a regional airline and is required to be on standby. She regularly checks-in with her employer via the internet and mobile phone and occasionally is contacted at home after regular hours for shift work or to attend to other matters.
- Although Jenny is at home on standby, her travel between home and work is private travel and can't be claimed as a deduction.
Example: travelling directly between 2 separate workplaces
- Mia is a flight attendant who has a second job as a yoga instructor. On most days, Mia travels directly from the yoga studio to the airport to start her afternoon shift with ABC Airlines.
- Mia can claim a deduction for the cost of her travel from the yoga studio to her second job at the airport as she is travelling between 2 separate workplaces.
Example: travel to an alternative place of work for training
- David was recently designated as a first-aid officer to assist in emergency work situations. He travels from the airport to attend a first-aid training course while still on duty and then travels directly home.
- The cost of the journey from the airport to the first-aid training course and then home is deductible. David can also claim a deduction for the cost of the training course if he personally incurs the expense to attend.
Child care
- You can't claim a deduction for child care (including school holidays and before and after school care) when you're working. It's a private expense, and the expenses have no direct connection to earning your income.
Clothing and uniform expenses (including footwear)
- protective clothing – clothing with protective features or functions you wear to protect yourself from specific risks of injury or illness at work. For example, steel-capped boots, hi-vis vests or fire-resistant clothing. Conventional clothes you wear at work are not regarded as protective clothing if they lack protective qualities designed for the risks of your work. This includes jeans, drill shirts, shorts, trousers, socks and closed shoes.
- occupation-specific – clothing distinctly identifies you as a person with a particular profession, trade or occupation. For example, a judge's robes or a chef's chequered pants. Items traditionally worn in a profession are not occupation-specific where the clothing is worn by multiple professions.
- a compulsory uniform – clothing that your employer strictly and consistently enforces you wear by workplace agreement or policy and distinctly identifies either   you as an employee working for a particular employer
- the products or services your employer provides
- a non-compulsory uniform – a uniform that is not compulsory to wear and that your employer registers on the Register of Approved Occupational Clothing.
Example: deduction for compulsory uniform
- Alex is a flight attendant employed by Airline ABC. Her employer has a strict uniform policy. Alex is provided with the shirts, skirts and pants with the corporate logo on them by her employer. Alex must buy her own stockings and shoes.
- The uniform policy for Airline ABC describes stockings, which must be Brand X and grey-mist in colour, and the shoes which must be black leather court shoes with heels of a particular height. Failure by Alex to comply with the airline's uniform directive and orders of dress will result in disciplinary action.
- Alex doesn't wear either the Brand X grey-mist stockings or the black leather court shoes when she isn't at work.
- A deduction is allowable for the cost of Alex's Brand X grey-mist stockings and black leather court shoes as they form an integral part of her compulsory uniform specified in the Airline ABC uniform guidelines.
Example: deduction for a second pair of shoes
- Sarah is a flight attendant for an international airline. Her employer supplies each flight attendant with a pair of shoes that meets their strict compulsory uniform policy.
- Sarah found that she needed another pair of shoes and decided to buy herself a second pair. The shoes that Sarah bought meet all of the conditions set out in her employer's uniform policy (colour, style and type), with the additional benefit of being more comfortable.
- Sarah can claim a deduction for the cost of the shoes that she bought as they meet the conditions of the strict compulsory uniform policy set by her employer and she uses them exclusively for work.
Example: deduction for a single item of distinctive clothing
- Karen is a flight attendant for a regional airline travelling from Perth to the mining towns in the Pilbara region of Western Australia. Her employer provides her with a blue shirt with the company's logo and name printed on the shirt.
- Karen must wear this shirt at all times when she is at work. The shirt is only worn by employees of the company and isn't available for purchase by the general public. Her employer expects Karen to be well presented but doesn't stipulate what colour or style of the other clothing and footwear which must be worn with the shirt.
- Karen's stockings, trousers, skirts and shoes are items of ordinary clothing and don't form part of a uniform.
- Karen can't claim a deduction for the cost or maintenance of any trousers, skirts, stockings or shoes she buys to wear to work. These clothing items are of a conventional nature and therefore they are a private expense.
- Karen can claim a deduction for the laundry and maintenance costs of the shirt supplied by her employer as they are compulsory to wear.
- If this shirt was not supplied by her employer and Karen had to buy it, she would be entitled to a deduction for its cost as well as the laundry and maintenance costs.
Drivers licence
- You can't claim a deduction for the cost to get or renew your drivers licence , even if you must have it as a condition of employment. This is a private expense.
- You can claim a deduction for additional costs you incur to get a special licence or condition on your licence to perform your work duties. For example, the cost you incur to get a heavy vehicle permit.
Entertainment and social functions
- work breakfasts, lunches or dinners
- attendance at sporting events
- gala or social nights
- concerts or dances
- cocktail parties
- other similar types of functions or events.
First aid courses
- a designated first aid person
- need to complete a first aid training course to assist in emergency work situations.
- You can claim a deduction for the cost of first aid training courses if you are both:
- You can't claim a deduction if your employer pays for or reimburses you for the cost of the course.
Example: first aid course
- Leanne is required to hold a first aid qualification in her role as a flight attendant as she is required to use these skills and knowledge in the event of an in-flight emergency.
- Her employer enrols and pays for her to attend the training course as part of her induction as a flight attendant. She attends the training onsite at the flight attendant training centre with a group of other flight attendants.
- Leanne can't claim a deduction for the cost of the course as her employer pays for her to attend the course.
Food and drink cart shortages
- You can claim a deduction for a shortage that you must cover for the food and drink cart service.
Example: deduction for shortage
- Flight crew expenses G–O
- Flight crew expenses P–S
- Flight crew expenses T–W
Glasses, contact lenses and anti-glare glasses
- You can't claim a deduction for prescription glasses or contact lenses , even if you need to wear them while working. These are private expenses.
- You can claim a deduction for the cost of protective glasses if you wear them to reduce the real and likely risk of illness or injury while working. Protective glasses include anti-glare or photochromatic glasses, sunglasses, safety glasses or goggles.
- You only claim a deduction for the work-related use of the item.
Grooming expenses
- you receive an allowance for grooming
- your employer may expect you to be well groomed when at work.
- you work in harsh or abnormal working conditions, such as the pressurised environment of a plane
- it is a requirement of your employment that you be well-groomed.
Laundry and maintenance
- protective (for example, a hi-vis jacket)
- occupation specific and not a conventional, everyday piece of clothing such as jeans or general business attire
- a uniform either non-compulsory and registered by your employer on the Register of Approved Occupational Clothing or compulsory.
- $1 per load if it only contains clothing you wear at work from one of the categories above
- 50c per load if you mix personal items of clothing with work clothing from one of the categories above.
Example: compulsory uniform with logo
- Danielle is a flight attendant. She wears a compulsory uniform supplied by her employer with the company's monogram. The uniform is specific to her occupation as a flight attendant for the company and is not available for purchase by the general public.
- Danielle can claim a deduction for the cost of laundering and maintaining the compulsory uniform. If she had to buy the compulsory uniform, she would also be able to claim a deduction for its cost.
- She cleans her uniforms in a separate load of laundry twice a week. Danielle worked 48 weeks during the year. Her claim of $96 for laundry expenses is worked out as follows:
- Number of claimable laundry loads per week × number of weeks × reasonable cost per load
- 2 × 48 × $1 = $96
- As Danielle's laundry expenses are less than $150, she does not have to keep records.
- Danielle also has a blazer as part of her compulsory uniform however this item requires dry-cleaning. She only wears the blazer through winter and only has it dry cleaned once a fortnight. The dry-cleaning costs her $21 and she dry cleans the blazer 4 times over the winter period.
- Danielle can claim the cost of dry-cleaning her blazer as it is part of her compulsory uniform. Her dry-cleaning expenses are based on the actual cost she incurred for those services.
- Danielle keeps her receipts from the dry cleaner to substantiate her claims. She calculates her claim as follows:
- 4 × $21 = $84
Luggage expenses
- travel bags
- overnight bags
- navigation bags
- luggage trolleys.
Example: claiming luggage
- Jeff is a flight attendant and buys a suitcase for $250. Jeff only uses the suitcase when he travels away overnight for work.
- As the suitcase cost $300 or less, Jeff can claim a deduction of $250 in the year that he buys it.
Meal and snack expenses
- overtime meal expenses , but only if you buy and eat the meal while you are performing overtime and you receive an overtime meal allowance under an industrial law, award or agreement
- the cost of meals you incur when you are travelling overnight for the purpose of carrying out your employment duties ( travel expenses ).
- You can't claim a deduction for the cost of food, drink or snacks you consume in the course of your normal working hours, even if you receive a meal allowance. These are private expenses.
Example: no deduction for food and drink
- Jasmine is a domestic flight attendant who lives in Brisbane. On shifts where she returns home to Brisbane at the end of each shift, she buys a meal during her break.
- Jasmine can't claim a deduction for the cost of her meals. The expenses are private.
Newspapers and other news services, magazines and professional publications
- a direct connection between your specific work duties and the content
- the content is specific to your employment and is not general in nature.
- The cost of newspapers, other news services and magazines are generally private expenses and not deductible.
- You can claim a deduction for the cost of buying or subscribing to a professional publication, newspaper or magazine if you can show:
- If you use the publication for work and private purposes, you can only claim the portion related to your work-related use.
Overtime meal expenses
- you receive an overtime meal allowance under an industrial law, award or agreement
- the allowance is on your income statement or payment summary as a separate allowance
- you include the allowance in your tax return as income.
- up to the reasonable amount, you don't have to get and keep receipts
- more than the reasonable amount, you must get and keep receipts for your expenses.
Example: overtime meal expenses
- Flight crew expenses A–F
- Flight crew expenses P–S
- Flight crew expenses T–W
Parking fees and tolls
- You can't claim a deduction for parking at or near a regular place of work. You also can't claim a deduction for tolls you incur for trips between your home and regular place of work. These are a private expense.
- You can claim a deduction for parking fees and tolls you incur on work-related trips between 2 separate places of work.
Example: parking fees
- Bruce drives his own car to the airport and parks in the paid staff carpark.
- Once each month, Bruce drives his car to the training centre for mandatory training. He pays for parking at the training centre and his employer doesn't reimburse him.
- Bruce can't claim the cost of parking at the airport which is his regular place of work. However, he is able to claim parking when he drives from home to the training centre as he incurs the cost on a work-related trip.
Passport application and renewal fees
- You can't claim a deduction for acquiring or renewing a passport, because this primarily relates to your personal right to travel overseas. Passport expenses are private in nature and not deductible.
Phone, data and internet expenses
- provides you with a phone for work and pays for your usage
- reimburses you for the costs you incur.
- Mobile phone, mobile internet and other devices
- Home phone and internet expenses
Example: calculating the apportionment of phone expenses
- Lily uses her mobile phone for work purposes (mainly outgoing phone calls). She is on a set mobile phone plan of $49 a month.
- Lily receives an itemised account from her phone provider each month by email that includes details of the individual phone calls she has made.
- At least once a year, Lily prints out her account and highlights her work-related phone calls. She makes notes on her account for the first month about who she is calling for work – for example her employer and manager.
- Of the 200 phone calls she has made in a 4-week period, Lily works out that 30 phone calls (15%) are for work. She applies that percentage to her monthly plan amount ($49 a month).
- She works out her phone calls for work purposes as follows:
- Total work phone calls ÷ total number of phone calls = work use percentage for phone calls
- 30 ÷ 200 = 0.15 (that is 15%)
- Lily can claim 15% of the total bill of $49 for each month for work purposes, that is:
- $49 × 0.15 = $7.35
- Lily was only at work for 38 weeks of the year (8.8 months), she calculates her work-related mobile phone expense deduction as follows:
- 8.8 months × $7.35 = $64.68
Example: work and private use of computer
- Simone uses her computer and personal internet account at home to access her work emails and complete work-related online courses. Simone also uses her computer and the internet for private purposes.
- Simone keeps a diary for a 4 week period, recording the times she used the internet for work and private purposes.
- Simone's diary shows 10% of her internet use was for work-related activities and 90% for private use. As her internet service provider charge for the year was $1,200, she can claim:
- $1,200 × 0.10 = $120 for work-related internet use.
- If anyone else was accessing the internet connection, Simone will need to reduce her claim to account for their use.
Product knowledge
- You can't claim a deduction for the cost of acquiring product knowledge. For example, expenses you incur to try cheese and wine sold on the flights you work. This also applies to travel to the destinations your route flies. These expenses are not sufficiently related to your income-earning activities as a flight crew member.
Protective items
- to protect you from the real and likely risk of injury or illness in your work environment or while performing your work duties – for example, working in close proximity to customers
- in direct connection to earning your employment income.
- supplies the protective items
- pays for the protective items
- reimburses you for the costs you incur to buy protective items.
Removal and relocation expenses
- You can’t claim a deduction for the cost to transfer or relocate to a new work location. This is the case whether the move is a condition of your existing job or you are taking up a new job.
Example: relocating due to transfer
- Caitlyn is a flight attendant based out of Sydney. She temporarily transfers to Newcastle for 2 years by request from her employer.
- Caitlyn can't claim a deduction for her relocation costs, rent or other living expenses.
Repairs to tools and equipment
- You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim an amount for your work-related use.
Self-education expenses
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in your income from your current employment.
- doesn't have a connection with your current employment
- only relates in a general way to your current employment
- enables you to get employment or change employment.
- Higher Education Loan Program (HELP) (FEE-HELP and HECS-HELP)
- VET Student Loans (VSL)
- Australian Apprenticeship Support Loan (AASL)
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
Example: doesn't maintain or improve specific skills or knowledge
- Brianna is a flight attendant. Her duties consist of helping passengers in locating their seats, stowing luggage and carry-on items, conducting emergency safety procedures and demonstrating emergency equipment as well as regular in-flight services such as preparing and serving meals and drinks to passengers.
- Brianna wants to become a commercial airline pilot, so she is studying a Diploma of Aviation. The course isn't connected to the work duties she performs and the specific knowledge she gains from her study are unrelated.
- Brianna can't claim a deduction for any costs she incurs obtaining the Diploma of Aviation.
Seminars, conferences and training courses
- You can claim a deduction for the cost of seminars, conferences and training courses that relate to your work as flight crew.
- The costs you can claim includes fares to attend the venue where the seminar, conference or training course is held and registration costs. If you need to travel and stay away from home overnight to attend such an event, you can also claim the cost of accommodation and meals.
- You may not be able to claim all of your expenses if attending a seminar, conference or training course is for both work-related and private purposes. If the private purpose is incidental, such as a catered lunch or a reception for delegates, you can still claim all your expenses. However, if the main purpose is not work-related, such as attending a conference while on a holiday, you can only claim the direct costs. Direct costs include the registration costs.
- Where you have a dual purpose for attending the seminar, conference or training course, for example you add a holiday of one week to a training course that runs for one week, then you can only claim the work-related portion.
Example: deductible training course
- Nelly is a flight attendant that has been promoted to cabin crew supervisor. After accepting the promotion, Nelly enrols in a training course on Inflight leadership to build on her communication and decision-making skills.
- As this course is related to Nelly's current position as a cabin crew supervisor, she can claim a deduction for the cost of attending the course as well as any incidental expenses she incurs, such as taxi fares, training materials or parking fees.
Sunglasses, sunhats and sunscreens
- must work in the sun for extended periods
- use these items to protect yourself from the real and likely risk of illness or injury while at work.
- You can claim a deduction for the work-related use of sunglasses, sunhats and sunscreen lotions if you:
- This includes prescription sunglasses and anti-glare glasses.
- You can only claim a deduction for the work-related use of the products if you also wear them for private purposes
Example: claiming sunglasses
- Flight crew expenses A–F
- Flight crew expenses G–O
- Flight crew expenses T–W
Taxi, ride-share, public transport and car hire
- You can claim a deduction for transport costs if you travel in the course of performing your work. For example, taking a taxi from your regular workplace to another work location.
- You can’t claim a deduction for transport expenses you incur to travel between home and your regular place of work, these are private expenses.
- You can't claim a deduction if your employer reimburses you for these expenses.
Tools and equipment
- you use it mainly to produce non-business assessable income
- it's not part of a set that together cost more than $300.
- it’s not identical, or substantially identical to, other items that together cost more than $300.
- cost more than $300
- is part of a set that together cost more than $300.
- is identical, or substantially identical to, other items that together cost more than $300.
Example: deductible equipment under $300
- Bobby works as cabin crew on long haul international flights. He buys a rechargeable torch for $130 to carry out his duties when the cabin lights are dimmed. He can claim an immediate deduction for the torch in the income year he purchases it, as it costs $300 or less.
Transporting luggage
- You can't claim a deduction for the cost of transporting your luggage to and from the airport as this is a private expense.
Travel expenses
- travel for work
- sleep away from your home overnight, or take your mandatory long rest break, in the course of performing your employment duties.
- you slept in accommodation your employer provides
- you eat meals your employer provides, for example you eat a meal on the plane
- your employer or a third party reimburses you for any costs you incur.
- you were away overnight or took your mandatory long rest break
- you have spent the money
- the travel directly relates to earning your employment income
- how you work out your claim.
- the travel allowance is not on your income statement or payment summary
- the travel allowance doesn't exceed the Commissioner's reasonable amount (the reasonable amount is the amount we set each year for determining whether an exception from keeping written evidence applies for accommodation, meal and incidental expenses which are covered by a travel allowance)
- you spent the whole allowance on deductible accommodation, meal and incidental expenses, if applicable.
- you receive a travel allowance from your employer for the expenses
- your deduction is less than the Commissioner’s reasonable amount.
Example: international travel expenses
- $45 for dinner on the first night in Fiji
- $25 for breakfast
- $35 for lunch.
Travel insurance
- You can't claim a deduction for travel insurance as this is a private expense.
Union and professional association fees
- You can claim a deduction for union and professional association fees you pay. You can use your income statement or payment summary as evidence of the amount you pay if it's shown on there.
Vaccinations
- You can't claim a deduction for the cost of vaccinations to protect you from infectious diseases in the workplace. This is a personal medical expense.
Visa application fees
- You can claim the cost of visa application fees when you're required to enter a country as part of your job, and your employer does not reimburse you.
Watches and smart watches
- You can't claim a deduction for the cost of buying or maintaining watches or smart watches , even if they are required as part of your uniform. This is a private expense.
- However, you can claim a deduction if your watch has special characteristics that you use for a work-related purpose. For example, a nurse's fob watch.
- If the watch cost more than $300, you can claim a deduction for its decline in value over the effective life.
- You can claim a deduction for the cost of repairs, batteries and watchbands for special watches. You only claim a deduction for the amount you use the item at work if you also wear it for private purposes.
- Similar to ordinary watches, a smart watch (that connects to a phone or other device to provide notifications, apps and GPS, for example) is a private expense and not deductible under ordinary circumstances.
- However, if you require some of the smart watch's functions as an essential part of your employment activities you may be able to apportion the expense between your private and work use. In order to show your work-related use of the watch, you will need to keep a diary or similar record of your use of the watch for a representative period.
Example: smart watch not deductible
- Flight crew expenses A–F
- Flight crew expenses G–O
- Flight crew expenses P–S
- Income and allowances
- Record keeping for work expenses
✅ Deduction Checklist for Flight Crew
Use this checklist at tax time to make sure you don't miss any deductions.
💡 Practical Tips
📱 Use the myDeductions Tool
Download the ATO app and use myDeductions to record expenses throughout the year. Much easier than collecting receipts at tax time.
🧾 The $300 Rule
You can claim up to $300 in work-related expenses without receipts — but you must have actually spent the money and it must be related to earning your income.
🏠 Working From Home
If you work from home, you can claim 67 cents per hour (revised fixed rate) for running expenses like electricity, internet, and phone. Keep a record of hours worked.
🚗 Car Expenses
Choose between the cents per km method (85c/km, max 5,000 km) or logbook method (actual expenses × business use %). A 12-week logbook is valid for 5 years if your circumstances don't change.
⚠️ Common Mistakes & ATO Audit Flags
The ATO actively audits flight crew claims. Avoid these common errors and know what triggers extra scrutiny.
❌ Common Mistakes
Not claiming layover meal expenses
Fix: Meals during layovers away from your home base are deductible up to ATO reasonable amounts.
Forgetting passport and aviation medical costs
Fix: Both are conditions of employment and fully deductible.
Missing flight bag and aviation accessories
Fix: Headsets, flight bags, and navigation tools purchased yourself are deductible.
🔍 ATO Audit Flags
Layover claims exceeding reasonable amounts
ATO publishes annual reasonable travel allowances. Claims well above these need full receipts.
Claiming uniform items provided by airline
Most airlines provide uniforms. Only claim items you purchased yourself.
Data sourced from the Australian Taxation Office — Flight Crew Guide. Last updated: 2026-03-14.